現金流量表僅顯示部份重要科目, 完整財報可參考這裡 玩股撇步(動畫小學堂)
- 現金流量表可以看出盈餘的品質
- 小心自由現金流量近3年都小於0的公司
- 營運現金流量要大於稅後淨利，除非受到應收帳款和存貨影響
- 營運現金流量不應該都是流出
- 其它調整項如果佔太大比例可能有問題
- 注意增加的資本支出是不是能在以後帶來更多的營運現金流量
- 注意折舊的增減對毛利率的影響
- 約當比率 = 營運現金流量 / (稅後淨利+折舊+攤提), 這個比例越接近100%代表公司專注本業且實際能賺到錢
| 營運現金流量 YoY | 投資現金流量 YoY | 籌資現金流量 YoY | 其他營業調整項 YoY | 自由現金流量 YoY | 資本支出 YoY | 其他投資調整項 YoY | 資本支出佔營收(%) YoY | 營業利益 YoY | 稅後淨利 YoY | 折舊 YoY | 攤提 YoY | 約當比率(%) YoY | ||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2021 (10) | -0.39 | 0 | 1.67 | 0 | -1.22 | 0 | -0.04 | 0 | 1.28 | 0 | 0.4 | 100.0 | 0 | 0 | 7.87 | 117.32 | -2.09 | 0 | -1.04 | 0 | 1.96 | -10.5 | 0.03 | 0.0 | -41.05 | 0 |
| 2020 (9) | -0.43 | 0 | -0.17 | 0 | -0.04 | 0 | 0.01 | 0.0 | -0.6 | 0 | 0.2 | -4.76 | 0 | 0 | 3.62 | 28.36 | -2.38 | 0 | -2.85 | 0 | 2.19 | -2.67 | 0.03 | 0.0 | 0.00 | 0 |
| 2019 (8) | -0.59 | 0 | 2.32 | 3766.67 | -1.46 | 0 | 0.01 | 0.0 | 1.73 | 0 | 0.21 | -73.08 | 0 | 0 | 2.82 | -67.36 | -2.35 | 0 | -2.31 | 0 | 2.25 | -38.52 | 0.03 | 0.0 | 0.00 | 0 |
| 2018 (7) | -0.1 | 0 | 0.06 | -98.27 | -0.02 | 0 | 0.01 | 0 | -0.04 | 0 | 0.78 | 105.26 | -0.06 | 0 | 8.65 | 178.77 | -3.43 | 0 | -3.43 | 0 | 3.66 | -40.68 | 0.03 | 0.0 | -38.46 | 0 |
| 2017 (6) | 1.16 | -24.18 | 3.47 | 92.78 | -4.38 | 0 | -0.05 | 0 | 4.63 | 39.04 | 0.38 | 26.67 | 0.01 | -50.0 | 3.10 | 34.11 | -7.09 | 0 | -6.18 | 0 | 6.17 | -39.92 | 0.03 | -50.0 | 5800.00 | 0 |
| 2016 (5) | 1.53 | -53.78 | 1.8 | 0 | -6.23 | 0 | -0.01 | 0 | 3.33 | 36.48 | 0.3 | -81.71 | 0.02 | 0 | 2.31 | -63.88 | -15.12 | 0 | -21.01 | 0 | 10.27 | -7.06 | 0.06 | -40.0 | 0.00 | 0 |
| 2015 (4) | 3.31 | -53.58 | -0.87 | 0 | -6.5 | 0 | 0 | 0 | 2.44 | 0 | 1.64 | -51.19 | 0 | 0 | 6.40 | -22.68 | -16.46 | 0 | -18.52 | 0 | 11.05 | -0.45 | 0.1 | 0.0 | 0.00 | 0 |
| 2014 (3) | 7.13 | -32.16 | -7.28 | 0 | -1.37 | 0 | 0 | 0 | -0.15 | 0 | 3.36 | -49.17 | -0.06 | 0 | 8.28 | -50.98 | 0.72 | 0 | 1.18 | 0 | 11.1 | -0.54 | 0.1 | -23.08 | 57.59 | -62.79 |
| 2013 (2) | 10.51 | 358.95 | -7.03 | 0 | -5.3 | 0 | 1.05 | 0 | 3.48 | 0 | 6.61 | -65.41 | -0.2 | 0 | 16.90 | -67.95 | -4.26 | 0 | -4.5 | 0 | 11.16 | 15.41 | 0.13 | -18.75 | 154.79 | 112.24 |
| 2012 (1) | 2.29 | 0 | -18.59 | 0 | 8.64 | 0 | -0.09 | 0 | -16.3 | 0 | 19.11 | 0 | -0.34 | 0 | 52.72 | 0 | -5.73 | 0 | -6.69 | 0 | 9.67 | 0 | 0.16 | 0 | 72.93 | 0 |
| 營運現金流量 QoQ YoY | 投資現金流量 QoQ YoY | 籌資現金流量 QoQ YoY | 其他營業調整項 QoQ YoY | 自由現金流量 QoQ YoY | 資本支出 QoQ YoY | 其他投資調整項 QoQ YoY | 資本支出佔營收(%) QoQ YoY | 營業利益 QoQ YoY | 稅後淨利 QoQ YoY | 折舊 QoQ YoY | 攤提 QoQ YoY | 約當比率(%) QoQ YoY | |||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 22Q2 (20) | -0.08 | 50.0 | 73.33 | -0.01 | 88.89 | 75.0 | 0.28 | 315.38 | 660.0 | 0.02 | 300.0 | 0 | -0.09 | 64.0 | 73.53 | 0.01 | -87.5 | -75.0 | 0 | 0 | 0 | 1.08 | -85.35 | -62.1 | -0.87 | -58.18 | -64.15 | -1.21 | -80.6 | -72.86 | 0.54 | 0.0 | 10.2 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 22Q1 (19) | -0.16 | -328.57 | -100.0 | -0.09 | -200.0 | -105.11 | -0.13 | -550.0 | 88.39 | -0.01 | 66.67 | 0.0 | -0.25 | -725.0 | -114.88 | 0.08 | 166.67 | 166.67 | 0 | 0 | 0 | 7.34 | 129.97 | 247.4 | -0.55 | 5.17 | -14.58 | -0.67 | -331.03 | -235.0 | 0.54 | 8.0 | 10.2 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | 100.0 |
| 21Q4 (18) | 0.07 | 187.5 | 200.0 | -0.03 | 0.0 | -400.0 | -0.02 | 0.0 | 0 | -0.03 | -400.0 | -400.0 | 0.04 | 136.36 | 166.67 | 0.03 | -89.66 | 0.0 | 0 | 0 | 0 | 3.19 | -85.58 | 43.62 | -0.58 | -16.0 | -48.72 | 0.29 | 167.44 | 220.83 | 0.5 | 2.04 | -7.41 | 0.01 | 0.0 | 0.0 | 8.75 | 107.66 | 138.75 |
| 21Q3 (17) | -0.08 | 73.33 | -214.29 | -0.03 | 25.0 | -50.0 | -0.02 | 60.0 | -100.0 | 0.01 | 0 | 150.0 | -0.11 | 67.65 | -320.0 | 0.29 | 625.0 | 1350.0 | 0 | 0 | 0 | 22.14 | 680.34 | 1460.69 | -0.5 | 5.66 | 12.28 | -0.43 | 38.57 | 58.25 | 0.49 | 0.0 | -10.91 | 0.01 | 0.0 | 0.0 | -114.29 | 0 | 0 |
| 21Q2 (16) | -0.3 | -275.0 | -1600.0 | -0.04 | -102.27 | 0.0 | -0.05 | 95.54 | 0 | 0 | 100.0 | -100.0 | -0.34 | -120.24 | -1600.0 | 0.04 | 33.33 | 0.0 | 0 | 0 | 0 | 2.84 | 34.28 | -2.13 | -0.53 | -10.42 | 38.37 | -0.7 | -250.0 | 21.35 | 0.49 | 0.0 | -10.91 | 0.01 | 0.0 | 0.0 | 0.00 | 100.0 | 0 |
| 21Q1 (15) | -0.08 | -14.29 | 82.22 | 1.76 | 17500.0 | 1700.0 | -1.12 | 0 | -3633.33 | -0.01 | -200.0 | 0.0 | 1.68 | 2900.0 | 400.0 | 0.03 | 0.0 | -72.73 | 0 | 0 | 0 | 2.11 | -4.93 | -73.5 | -0.48 | -23.08 | 14.29 | -0.2 | 16.67 | 71.01 | 0.49 | -9.26 | -10.91 | 0.01 | 0.0 | 0.0 | -26.67 | -18.1 | 0 |
| 20Q4 (14) | -0.07 | -200.0 | -112.96 | 0.01 | 150.0 | 108.33 | 0 | 100.0 | 100.0 | 0.01 | 150.0 | 0 | -0.06 | -220.0 | -114.29 | 0.03 | 50.0 | -72.73 | 0 | 0 | 0 | 2.22 | 56.67 | -56.97 | -0.39 | 31.58 | 9.3 | -0.24 | 76.7 | -380.0 | 0.54 | -1.82 | 0.0 | 0.01 | 0.0 | 0.0 | -22.58 | 0 | -120.91 |
| 20Q3 (13) | 0.07 | 250.0 | 110.45 | -0.02 | 50.0 | -100.0 | -0.01 | 0 | 66.67 | -0.02 | -200.0 | 0 | 0.05 | 350.0 | 107.35 | 0.02 | -50.0 | 0.0 | 0 | 0 | 0 | 1.42 | -51.06 | 43.26 | -0.57 | 33.72 | -3.64 | -1.03 | -15.73 | -49.28 | 0.55 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 20Q2 (12) | 0.02 | 104.44 | 105.56 | -0.04 | 63.64 | 20.0 | 0 | 100.0 | 100.0 | 0.02 | 300.0 | 100.0 | -0.02 | 96.43 | 95.12 | 0.04 | -63.64 | -20.0 | 0 | 0 | 0 | 2.90 | -63.64 | -2.03 | -0.86 | -53.57 | -19.44 | -0.89 | -28.99 | -11.25 | 0.55 | 0.0 | -3.51 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 20Q1 (11) | -0.45 | -183.33 | -309.09 | -0.11 | 8.33 | -104.4 | -0.03 | 0.0 | 80.0 | -0.01 | 0 | 0 | -0.56 | -233.33 | -123.43 | 0.11 | 0.0 | 175.0 | 0 | 0 | 0 | 7.97 | 54.35 | 220.83 | -0.56 | -30.23 | 13.85 | -0.69 | -1280.0 | 9.21 | 0.55 | 1.85 | -6.78 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | 0 |
| 19Q4 (10) | 0.54 | 180.6 | 2600.0 | -0.12 | -1100.0 | 0.0 | -0.03 | 0.0 | 0 | 0 | 0 | 0 | 0.42 | 161.76 | 520.0 | 0.11 | 450.0 | -71.05 | 0 | 0 | 100.0 | 5.16 | 421.6 | -78.39 | -0.43 | 21.82 | 70.95 | -0.05 | 92.75 | 96.0 | 0.54 | -1.82 | -37.93 | 0.01 | 0.0 | 0.0 | 108.00 | 0 | 0 |
| 19Q3 (9) | -0.67 | -86.11 | -658.33 | -0.01 | 80.0 | 91.67 | -0.03 | 97.62 | 0 | 0 | -100.0 | 0 | -0.68 | -65.85 | 0 | 0.02 | -60.0 | -85.71 | 0 | 0 | -100.0 | 0.99 | -66.53 | -85.79 | -0.55 | 23.61 | 22.54 | -0.69 | 13.75 | 26.6 | 0.55 | -3.51 | -38.2 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 19Q2 (8) | -0.36 | -227.27 | -197.3 | -0.05 | -102.0 | -66.67 | -1.26 | -740.0 | -6200.0 | 0.01 | 0 | 0.0 | -0.41 | -117.15 | -220.59 | 0.05 | 25.0 | -58.33 | 0 | 0 | 100.0 | 2.96 | 19.08 | -27.76 | -0.72 | -10.77 | -75.61 | -0.8 | -5.26 | -35.59 | 0.57 | -3.39 | -37.36 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | -100.0 |
| 19Q1 (7) | -0.11 | -650.0 | 82.26 | 2.5 | 2183.33 | 657.58 | -0.15 | 0 | 0 | 0 | 0 | -100.0 | 2.39 | 2490.0 | 924.14 | 0.04 | -89.47 | -69.23 | 0 | 100.0 | 100.0 | 2.48 | -89.6 | -52.6 | -0.65 | 56.08 | 22.62 | -0.76 | 39.2 | -16.92 | 0.59 | -32.18 | -40.4 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 100.0 |
| 18Q4 (6) | 0.02 | -83.33 | -97.65 | -0.12 | 0.0 | 79.31 | 0 | 0 | 0 | 0 | 0 | 100.0 | -0.1 | 0 | -137.04 | 0.38 | 171.43 | 192.31 | -0.06 | -200.0 | 0 | 23.90 | 243.13 | 446.01 | -1.48 | -108.45 | 36.75 | -1.25 | -32.98 | -7.76 | 0.87 | -2.25 | -20.18 | 0.01 | 0.0 | 0.0 | 0.00 | 0 | 0 |
| 18Q3 (5) | 0.12 | -67.57 | 1100.0 | -0.12 | -300.0 | -103.39 | 0 | 100.0 | 100.0 | 0 | -100.0 | 100.0 | 0 | -100.0 | -100.0 | 0.14 | 16.67 | 366.67 | 0.06 | 200.0 | 0 | 6.97 | 70.07 | 659.2 | -0.71 | -73.17 | 37.72 | -0.94 | -59.32 | 22.31 | 0.89 | -2.2 | -46.71 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | -100.0 |
| 18Q2 (4) | 0.37 | 159.68 | 0.0 | -0.03 | -109.09 | 0.0 | -0.02 | 0 | 0.0 | 0.01 | 0.0 | 0.0 | 0.34 | 217.24 | 0.0 | 0.12 | -7.69 | 0.0 | -0.06 | 0.0 | 0.0 | 4.10 | -21.87 | 0.0 | -0.41 | 51.19 | 0.0 | -0.59 | 9.23 | 0.0 | 0.91 | -8.08 | 0.0 | 0.01 | 0.0 | 0.0 | 112.12 | 163.29 | 0.0 |
| 18Q1 (3) | -0.62 | -172.94 | 0.0 | 0.33 | 156.9 | 0.0 | 0 | 0 | 0.0 | 0.01 | 120.0 | 0.0 | -0.29 | -207.41 | 0.0 | 0.13 | 0.0 | 0.0 | -0.06 | 0 | 0.0 | 5.24 | 19.76 | 0.0 | -0.84 | 64.1 | 0.0 | -0.65 | 43.97 | 0.0 | 0.99 | -9.17 | 0.0 | 0.01 | 0.0 | 0.0 | -177.14 | 0 | 0.0 |
| 17Q4 (2) | 0.85 | 8400.0 | 0.0 | -0.58 | -116.38 | 0.0 | 0 | 100.0 | 0.0 | -0.05 | -150.0 | 0.0 | 0.27 | -92.39 | 0.0 | 0.13 | 333.33 | 0.0 | 0 | 0 | 0.0 | 4.38 | 377.1 | 0.0 | -2.34 | -105.26 | 0.0 | -1.16 | 4.13 | 0.0 | 1.09 | -34.73 | 0.0 | 0.01 | 0.0 | 0.0 | 0.00 | -100.0 | 0.0 |
| 17Q3 (1) | 0.01 | 0.0 | 0.0 | 3.54 | 0.0 | 0.0 | -3.66 | 0.0 | 0.0 | -0.02 | 0.0 | 0.0 | 3.55 | 0.0 | 0.0 | 0.03 | 0.0 | 0.0 | 0 | 0.0 | 0.0 | 0.92 | 0.0 | 0.0 | -1.14 | 0.0 | 0.0 | -1.21 | 0.0 | 0.0 | 1.67 | 0.0 | 0.0 | 0.01 | 0.0 | 0.0 | 2.13 | 0.0 | 0.0 |
